Dáil Éireann Debate, Wednesday - 15 July 2026
360. Deputy Naoise Ó Muirí asked the Minister for Children, Disability and Equality if she is aware of the disparity whereby childcare providers operating on school grounds may be exempt from commercial rates, while providers delivering the same ECCE, NCS and afterschool services from independent premises are liable; and if she will make a statement on the matter. [54241/26]
View answer361. Deputy Naoise Ó Muirí asked the Minister for Children, Disability and Equality if her Department has assessed the impact of commercial rates on the financial sustainability of private childcare providers, particularly those whose income is largely derived from State-funded childcare schemes; and if she will make a statement on the matter. [54242/26]
View answer362. Deputy Naoise Ó Muirí asked the Minister for Children, Disability and Equality if she has engaged with the Department of Housing, Local Government and Heritage or Tailte Éireann regarding the treatment of private childcare providers under the commercial rates system; and if she will outline the cross-departmental work underway to ensure equitable treatment of providers. [54243/26]
View answer363. Deputy Naoise Ó Muirí asked the Minister for Children, Disability and Equality if she will consider supporting legislative or regulatory changes to ensure that private childcare providers delivering ECCE, NCS and afterschool services are not disproportionately burdened by commercial rates; and if she will make a statement on the matter. [54244/26]
View answerI propose to take Questions Nos. 360 to 363, inclusive, together.
I am aware that a number of ECCE-only services have been receiving rates-payable notifications from their Local Authorities.
The Department, and others, have previously advised the sector that ECCE-only services are exempt from paying commercial rates under Paragraph 10, Schedule 4 of the Valuation Act 2001.
Given the importance of early learning and childcare for children, families and communities across the country, I am giving this matter my full attention.
I have engaged with my cabinet colleague, Minister Browne, on a number of occasions, and on foot of this engagement, the Department of Children and the Department of Housing are jointly engaging with the Office of the Attorney General on this matter.
Officials in the Department are also engaging with colleagues in the Department of Housing, Local Government and Heritage to explore the solutions that might be available to rectify this situation.
I wish to remind the Deputy that the matter of commercial rates payments for early learning and childcare service providers does not fall under the remit of the Department of Children, Disability and Equality and the Department has no role in determining which properties are rateable.
The making of valuations for rating purposes is the sole responsibility of Tailte Éireann, formerly the Commissioner of Valuation. Tailte Éireann falls under the aegis of the Department of Housing, Local Government and Heritage. Furthermore, the billing and collection of rates is solely a matter for the relevant local authority. The Department of Children, Disability and Equality has no function in that regard.
With regard to the question of legislative or regulatory change, the relevant legislation, the Valuation Acts 2001 to 2015, comes under the remit of the Minister for Housing, Local Government and Heritage.
As a matter of course, Tailte Éireann examines all properties on their individual merits by reference to the relevant statutory provisions governing the operation of the Act and case law arising from the independent Valuation Tribunal and the Higher Courts.
I look forward to being able to furnish the early learning and childcare sector, and this house, with an update, when this matter has been resolved or has materially evolved.
